Whether an Order of the United States Tax Court is deemed final, and legally enforceable, including enforcement on jurisdictional grounds, when the U.S. Tax Court Order was not served on Petitioners, or filed, in compliance with applicable governing Federal Statutes and Court Rules, thereby violating governing Federal Statutes, Federal Court Rules, and the Due Process Clause of the Fifth Amendment to the U.S. Constitution.

Whether an Order of the United States Tax Court is deemed final, and legally enforceable, including enforcement on jurisdictional grounds, when the U.S. Tax Court Order was not served on Petitioners, or filed, in compliance with applicable governing Federal Statutes and Court Rules, thereby violating governing Federal Statutes, Federal Court Rules, and the Due Process Clause of the Fifth Amendment to the U.S. Constitution